Form P-6 is intended for filing reports regarding financial investments. Information is provided to Rosstat by legal entities who are required to submit it if there are 15 or more people on staff.

P-6 statistics are approved by regulations Federal service state statistics. New form introduced in the 1st quarter of 2017, it was adopted on 05.08. 2016, No. 390.

The document has three sections. 1st (o financial investments and cash) and 2nd (about borrowed money a) sections should have a detailed analytical breakdown that shows varieties and sources cash income, changes in value indicators showing data for the reporting quarter. It is necessary to indicate the profit received from the financial investment. Sections 1 and 2 are completed quarterly.

The report indicates the name of the organization, location, OKUD form code. The document is signed by the person responsible for submitting it to the statistical authorities, indicating the date and contact information.

Orders of state statistics bodies contain instructions for drawing up an act, form P-6 statistics 2017, and sample forms.

Features of the instruction text:

• calculation of finances expressed in foreign currency;
• in order to verify the specified information, the presence of control ratio formulas.

When filling out a form that shows information from a specific year, you must use the instructions that apply to that time.

Section I

Lines 010-130 of the document contain data on the organization’s financial investments.

• TO cash investments do not own shares of the enterprise, bills of exchange as payment for the sale of goods, performance of work, provision of services, investments in real estate and objects of art, precious metals, not related to the work of a legal entity.
• It is required to document the appropriate rights of the organization (shares, bonds, certificate of the amount of contribution to the company).
• IN normative act it is necessary to reflect the amount of investment for the initial period of the year. The revision of assets and financial changes in the past period are taken into account.
• Data on investments made at the beginning of the reporting year is entered. Payments aimed at repaying loans, securities related to debt documents, and withdrawals of other financial investments are not taken into account.
• Information is provided showing the repayment of loans and their repayment.
• Materials are provided on the number of investments collected at the end of the reporting period, taking into account the amounts of disposal and withdrawal. When reflecting data on government securities, the difference between nominal and purchase prices should be taken into account.
• The profit received by the organization is recorded.
• It is necessary to indicate the volume of long-term investment deposits in securities, shares and shares of various enterprises.
• It is necessary to indicate the existence of loan agreements for various companies, investments for a period of up to 1 year, called short-term.

Section II

• This section reporting form informs about the distribution of investments (both long-term and short-term) indicating sources of financing.
• It is necessary to provide information about the organization’s own funds that were used for investment, attracted (among them, credit) funds.
• Displays the availability of funds allocated from federal or local budget, out budget funds.

Section III

The section (on capital and reserves) is submitted once every 6 months. In this part of the document, it is necessary to reflect in detail the persons who participate in the management companies of legal entities and their contribution to the management company of the past year.

Information is provided throughout the enterprise; there is no need to report on individual subsections.

The specified reporting is provided at the location before the 20th day of the month following the reporting quarter.

It does not work Editorial from 03.08.2011

Name of document	ORDER of Rosstat dated July 13, 2010 N 247 (as amended on August 3, 2011) “ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL OBSERVATION OF PRICES AND FINANCES”
Document type	order
Receiving authority	Rosstat
Document Number	247
Acceptance date	13.07.2010
Revision date	03.08.2011
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	The document was not published in this form
Navigator	Notes

ORDER of Rosstat dated July 13, 2010 N 247 (as amended on August 3, 2011) “ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL OBSERVATION OF PRICES AND FINANCES”

Instructions for filling out form N P-6

I. General provisions

Federal statistical observation form N P-6 “Information on financial investments” is provided by all legal entities that are commercial organizations, as well as non-profit organizations of all forms of ownership (except for small businesses and legal entities whose average number of employees does not exceed 15 people, including part-time workers and civil contracts), carrying out all types of economic activity. Banks, insurance and budgetary organizations Federal statistical observation form N P-6 is not provided.

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location.

If a legal entity has separate divisions allocated for separate balance and having a current account, this form is filled out both for each such separate division and for a legal entity with the exception of these separate divisions.

The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions). In the case where a legal entity (its separate division) do not carry out activities at their location, the form is submitted at the place of actual activity.

The head of a legal entity appoints officials, authorized to provide statistical information on behalf of a legal entity.

The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate units that do not have legal address, indicate the postal address with postal code.

The legal entity enters the code in the code part of the form All-Russian classifier enterprises and organizations (OKPO) on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

For territorially separate divisions of a legal entity, it is indicated an identification number, which is established by the territorial body of Rosstat at the location of the territorially separate unit.

A geographically separate unit is a structural unit of an organization, geographical location which is clearly defined. A territorially separate division carries out economic activity at this place or from this place to equipped stationary places. Recognition of a territorially separate subdivision is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of this organization, as well as regardless of the powers vested in this organization individuals occupied in stationary workplaces.

II. Filling out the indicators of form N P-6 Section 1. Financial investments

Financial investments represent cash, securities, other property invested in objects of entrepreneurial and (or) other activities in order to make a profit and (or) achieve another beneficial effect (state and municipal securities, securities of other organizations, including debt securities in which the date and cost of repayment are determined (bonds, bills); contributions to the authorized (share) capital of other organizations (including subsidiaries and dependent business companies); loans provided to other organizations, deposits V credit institutions, accounts receivable acquired on the basis of assignment of the right of claim, contributions of a partner organization under a simple partnership agreement, etc.).

The organization's financial investments do not include:

own shares purchased by the joint-stock company from shareholders for subsequent resale or cancellation;

Bills of exchange issued by the organization-drawer of the bill to the organization-seller in settlements for goods sold, products, work performed, services rendered;

investments of the organization in real estate and other property that has a tangible form;

Precious metals, jewelry, works of art and other similar valuables not acquired for the purpose of common species activities.

Lines 010 - 130 indicate financial investments made by this legal entity. Information is reflected if there are documents confirming the relevant rights of the organization (shares, bonds, certificates of the amount of deposits in enterprises, etc.).

Column 1 on lines 010 - 130 shows the financial investments accumulated by the legal entity at the beginning of the reporting year: the total volume of financial investments made by the organization since the beginning of their investments (taking into account repayments in previous years). Data at the beginning of the reporting year are given taking into account revaluation and other changes in assets and liabilities previous year.

Column 2 on lines 010 - 130 shows the financial investments made by the legal entity for the period from the beginning of the reporting year, excluding repayment of loans, debt securities and withdrawal of other financial investments. Shares and bonds are stated at purchase price.

Column 3 indicates the repayment of loans provided, the repayment and sale of securities, and the withdrawal of other financial investments.

Column 4 reflects the volume of financial investments accumulated at the end of the reporting period, made by the legal entity from the beginning of their investment, taking into account their withdrawal and disposal in the reporting period. Bonds and other similar government securities are reflected in this column taking into account the difference between the purchase and nominal value.

Accumulation at the end of the reporting period is defined as accumulation at the beginning of the reporting year plus receipts for reporting period minus repayment (withdrawal) for the reporting period.

Column 5 reflects the income received by the organization during the reporting period from the ownership of shares, shares and other securities, from its share in the authorized (share) capital, from loans provided (interest), etc.

Line 010 shows long-term financial investments: long-term (for a period of more than a year) investments of organizations in securities of other organizations, authorized (share) capitals of other organizations created on the territory of the Russian Federation or abroad, government securities (bonds and other debentures) etc., as well as loans provided by the organization to other organizations, etc.

The sum of lines 020, 040, 050 and 060 must equal line 010.

Line 020 shows long-term financial investments of enterprises in shares of joint-stock companies, authorized (share) capital of other organizations (including subsidiaries and dependents).

From line 020, line 030 “Of these are subsidiaries and dependents” is highlighted.

Line 030 indicates long-term financial investments in subsidiaries and dependent companies. In accordance with Civil Code RF, a business company is a subsidiary if another (main) business company or partnership, by virtue of a predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the opportunity to determine the decisions made by such company. A business company is dependent if another (dominant, participating) company has more than 20% of voting shares joint stock company or 20% authorized capital limited liability companies.

Line 040 shows long-term financial investments in securities (bonds, bills and other debt obligations).

Line 050 shows loans provided by the organization to other organizations.

Line 060 shows other long-term financial investments - investments of organizations in savings (deposit) certificates, deposit accounts in banks and other long-term financial investments.

Line 070 shows short-term financial investments (for a period of no more than one year): in subsidiaries and dependent organizations, in securities of other organizations, government securities, etc., as well as loans provided to other organizations for a period of no more than one year and etc.

The indicators reflected on line 070 must be equal to the sum of the data given on lines 080, 110, 120 and 130.

Line 080 reflects short-term financial investments of enterprises in shares and shares of other organizations (including subsidiaries and dependent companies).

From line 080, line 090 “Of these are subsidiaries and dependents” is highlighted.

Line 090 shows short-term financial investments in subsidiaries and dependent organizations.

Line 110 shows short-term financial investments in securities (bonds, bills and other debt obligations).

Line 120 shows loans provided by the organization to other organizations.

Line 130 reflects other short-term financial investments - investments of organizations in savings (deposit) certificates, deposit accounts in banks and other short-term financial investments.

Section 2 provides information on the distribution of financial investments by funding sources.

In column 1, long-term financial investments made by a legal entity in the reporting period are distributed by source (in section 1 they were shown as a whole in line 010, column 2), in column 2 - short-term financial investments (in section 1 - line 070, column 2).

Line 310 reflects the own funds of legal entities aimed at investment (profit, funds reserve funds, funds paid by insurance authorities in the form of compensation for losses from accidents, natural Disasters etc.). According to columns 1, 2 k own funds also includes the increase in the value of property due to revaluation.

Line 320 shows the funds raised. Line 320 is equal to the sum of lines 330, 340, 350, 360, 370.

Line 330 shows financial investments made through bank loans, line 331 of them - through loans from foreign banks.

Line 340 shows investments made using borrowed funds from other organizations (except banks).

Line 350 reflects investments made from budgets of all levels: federal, constituent entities of the Russian Federation, local (including funds from targeted budget funds). Budget funds allocated on a repayable basis are also reflected in this line.

Funds are allocated from line 350 federal budget(line 351) and funds from the budgets of the constituent entities of the Russian Federation (line 352).

Line 360 ​​shows financial investments made using funds off-budget funds (Pension Fund Russian Federation, Fund social insurance Russian Federation, compulsory health insurance funds).

Line 370 reflects financial investments made at the expense of other sources of financial investments not listed on lines 330 - 360, including investments from funds received from higher organizations (including holding and joint-stock companies, industrial and financial groups on a free basis) (line 371), funds from the issue of corporate bonds (line 373) and from the issue of shares (line 374).

On the procedure for filling out and deadlines for submitting Form N P-6 (quarterly) “Information on financial investments”

Accepted Territorial body of the Federal State Statistics Service for the Perm Territory

1. In accordance with the Production Work Plan of the Federal State Statistics Service for 2011, state statistical observation is maintained in Form N P-6 “Information on Financial Investments”. This form was approved by the Order of Rosstat dated
2. The deadline for submitting the form to the statistical authorities for reporting organizations has been changed (starting with the report for January-March 2011): instead of the 25th day after the reporting period, it is set new term- 20th day after the reporting period.
3. Changes have been made to the composition of the form indicators: lines 140-151, characterizing investments in this organization, have been excluded.
4. Federal statistical observation form N P-6 “Information on financial investments” is provided by all legal entities that are commercial organizations, as well as non-profit organizations of all forms of ownership (except for small businesses and legal entities whose average number of employees does not exceed 15 people, including working part-time and civil contracts) carrying out all types of economic activities. Organizations that have switched to a simplified taxation system fill out this form on a general basis if income reduced by the amount of expense is selected as the object of taxation. Banks, insurance and budget organizations do not provide Form N P-6.
5. A legal entity fills out this form and submits it to the territorial body of Rosstat at its location. According to the Instructions for filling out Form N P-6, a legal entity that has separate divisions, allocated to a separate balance sheet and having a current account, fills out this form both for each separate division and for the legal entity with the exception of these separate divisions. In the event that a legal entity (its separate division) does not carry out activities at its location, the form is provided at the place of actual activity. Based on the above, we recommend legal entities that have separate structural units both on the territory of the Perm Territory and beyond, determine the procedure for submitting Form N P-6 to the statistical authorities and send lists of separate units to Permstat structural divisions(allocated to a separate balance sheet and having a current account), which will report independently and will not be included in the report of the parent organization.
6. Based on the explanations of Rosstat, when filling out Form N P-6, you should keep in mind the following:
7. - Financial investments are divided into long-term (for a period of more than a year) and short-term (for a period of less than a year) depending on their repayment period (circulation), and the repayment period may be specified in the agreement. Thus, if the contract specified a period of more than a year, then even if the term changes, financial investments should be reflected as long-term, if a period of less than a year was specified - as short-term.
8. - The volume of accumulated financial investments at the beginning of the year may differ from the corresponding indicator at the end of the previous year due to clarifications of this indicator.
9. - Exchange rate differences on financial investments in foreign currency are reflected as follows: negative exchange rate differences - in column 3 "Repaid since the beginning of the reporting year", positive - in column 2 "Received for the period from the beginning of the reporting year."
10. - Loans provided are reflected in lines 010-130, columns 1-4 without interest.
11. - Column 5 “Income for the period from the beginning of the reporting year” reflects all income related to the organization’s participation in the authorized capital of other organizations, interest and other income on securities, actually received in the reporting period, i.e. from the beginning of the reporting year.
12. - Loans that an organization issues to its employees are not classified as financial investments.
13. - Issued by the organization interest-free loans, interest-free bills and similar assets are not financial investments of the organization and are not reflected in the report in Form N P-6.
14. - Bills of exchange issued by the organization-drawer of the bill to the organization-seller when paying for goods sold, products, work performed, services rendered are not financial investments and are not reflected in the report in Form N P-6.
15. - One-day deposits are not included in reporting in Form N P-6.
16. - Leasing activities are not reflected in Form N P-6.
17. Order of presentation of the form.
18. Enterprises of cities and districts of the region report to representatives of Permstat at their location, in the city of Perm - to Permstat by express or by mail at the address: 614990, Perm, st. Revolutions, 66. Email address of the financial statistics department: [email protected]. In addition, enterprises of the region can provide reporting via telecommunication channels with an electronic digital signature (EDS) through telecom operators. A form submitted without an electronic digital signature must be confirmed with a certified copy within a month.
19. We remind you: violation by the official responsible for the provision of statistical information of the procedure for its provision, as well as the provision of unreliable statistical information, entails the imposition of administrative fine in the amount of three thousand to five thousand rubles in accordance with

The list of reporting forms sent to Rosstat is, as a rule, individual for each enterprise or individual entrepreneur. Some people must submit one or several statistical reports in 2018, while others do not need to submit anything. We will tell you further about how to find out which reports must be submitted to statistics in 2018, what these forms are and what the responsibility is for failure to submit them.

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for microenterprises only annual statistical reporting is acceptable (Clause 5, Article 5 of Law No. 209-FZ dated July 24, 2007).

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2018? The simplest and quick way– go to the Rosstat website, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2018 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request for a list of reports, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, microenterprises, medium and small firms, large organizations, there are also forms on which all listed entities can report.

Some 2018 statistical reporting may only be intended for certain industries: Agriculture, retail, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

For each statistical form they have established their own deadlines for submission, violation of which threatens with significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for officials responsible persons, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reports, Rosstat must be notified about this by letter, and it should be written every time the next reporting date(Clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting current in 2018, some of them with deadlines for submission.

	Kind of activity		Frequency and deadline for submission to Rosstat
Statistical reporting in 2018, submitted regardless of the type of activity:
		microenterprises
		small businesses	Quarterly, 29th day after the reporting quarter
		legal entity other than SMP
1-T (working conditions)		legal entity other than SMP
	All types except retail(excluding trade in motor vehicles)
		legal entity other than SMP
1-T (working conditions)		legal entity other than SMP
		legal entity other than SMP
P-2 (invest)		legal entity other than SMP
			Monthly, 28th day after the reporting month Quarterly, 30th day after the quarter
		legal entity other than SMP	Monthly, with MSS above 15 people. – 15th of the next month Quarterly, with SSCh 15 people. and less – the 15th day after the reporting quarter
		a legal entity with a social capital of more than 15 people, except for self-employed enterprises	Quarterly, 8th day after the reporting quarter
		a legal entity with a social capital of more than 15 people, except for self-employed enterprises	Quarterly, 30th day after the reporting quarter
		legal entity other than SMP	Quarterly, 20th day after the reporting quarter
	All types, except insurance, banks, government agencies, financial and credit organizations	legal entity other than SMP	Quarterly, 30th day after the reporting period (1st quarter, half year, 9 months)
		legal entity, except SMEs and non-profit organizations
	All types, except insurance, non-state pension funds, banks, government agencies	legal entity other than SMP
		legal entity other than SMP
Submission of statistical reporting in the field of trade:
	Wholesale	SMEs, except microenterprises	Monthly, 4th day after the reporting month
1-conjuncture	Retail
1-conjuncture (wholesale)	Wholesale		Quarterly, day 10 last month reporting quarter
	Trade	legal entity, except micro-enterprises
	Wholesale and retail trade	legal entity other than SMP
	Sale of goods to the public, repair of household products
	Trade in certain goods	Individual entrepreneur and legal entity
	Retail	SMEs, except microenterprises	Quarterly, 15th day after the reporting period
Statistical reporting of organizations providing services:
	Paid services to the population
	Paid services to the population	legal entity, legal entities (except for law offices)
1-YES (services)		legal entity, except for microenterprises and non-profit organizations	Quarterly, 15th day of the second month of the reporting quarter
	Manufacturing and services	Individual entrepreneurs and legal entities, except micro-enterprises
What reports should be submitted to statistics for those involved in agriculture:
	Agricultural activities	legal entity, except SMP and peasant farms	Monthly, 3rd day after the reporting month
	Sowing crops	SMP, peasant farm, individual entrepreneur
	Sowing crops and perennial plantings	SMP, peasant farm, individual entrepreneur
	Availability of farm animals	SMP (monthly), individual entrepreneurs and microenterprises (once a year)
1-purchase prices	Agricultural production	legal entity other than peasant farms
2-purchase prices (grain)	Purchase of domestic grain for main production		Menstruation, 15th of next month
	Agricultural activities		Monthly, 20th of the reporting month
1-СХ (balance) – urgent	Purchase, storage, processing of grain and its processed products		Quarterly, 7th day after the reporting quarter
10-MEH (short)	Agricultural activities	legal entity, except peasant farms and microenterprises
	Agricultural activities in the presence of sown areas, hayfields, or only perennial plantings	legal entity, except SMP and peasant farms
Statistical reporting 2018 - deadlines for the mining industry:
	Extraction and processing; production and distribution of gas, steam, electricity; fishing, logging	Individual entrepreneur with employees from 101 people.	Menstruation, 4th working day of the next month
		Individual entrepreneurs and micro-enterprises with up to 15 people.
		Individual entrepreneurs with employees from 16 to 100 people, small enterprises	Monthly, 4th working day after the reporting month
1-nature-BM		legal entity other than SMP
	Mining, manufacturing, air conditioning, gas, steam, electricity	small businesses	Quarterly, 10th of the last month of the quarter
		legal entity other than SMP	Monthly, 10th of the reporting month
	Mining, manufacturing, air conditioning, gas, steam, electricity, water supply, sanitation, waste collection and disposal, pollution removal	legal entity, except micro-enterprises
List of statistical reporting for the oil and gas industry:
1-TEK (oil)	Production of oil, associated gas and gas condensate	legal entity other than SMP
1-TEK (drill)	Drilling of the wells	legal entity other than SMP
2-TEK (gas)	Availability of gas wells on the balance sheet	legal entity other than SMP
	Oil production and refining	legal entity other than SMP	Quarterly, 30th
1-motor gasoline	Production of motor gasoline and diesel fuel	legal entity other than SMP	Weekly, 1 day after the reporting week, until 12 noon.
Construction statistics - reports in 2018:
	Construction	legal entity, except micro-enterprises	Quarterly, 10th day of the second month of the reporting quarter
	Construction	legal entity, except micro-enterprises	Monthly, 25th of the reporting month
12-construction	Construction	legal entity other than SMP
Statistical reporting of transport enterprises:
	Operation and maintenance of urban electric transport
65-autotrans	Transportation of passengers by buses and passenger taxis	legal entity, except micro-enterprises
1-TR (motor transport)	Transportation of goods by road; non-public roads on the balance sheet	legal entity, except micro-enterprises
	Air transportation	legal entities and their separate divisions	Quarterly, 15th day after the reporting quarter
			Monthly, 7th day after the reporting quarter
			Monthly, 15th day after the reporting quarter
32-GA and 33-GA			Quarterly, 7th day after the reporting quarter
1-TARIFF (auto), 1-TARIFF (ha), 1-TARIFF(more), 1-TARIFF (yellow), 1-TARIFF (pipe), 1-TARIFF (internal water)	Transportation of goods by road, air, sea, railway, pipeline, water transport		Monthly, 23rd of the reporting month
Deadlines for statistical reporting for the tourism and hotel business:
	Tourist activities	Individual entrepreneur and legal entity
	Services of hotels and similar accommodation facilities	legal entity other than SMP	Quarterly, 20 days after the reporting quarter

In order for organizations to report on their activities, quite a few reporting forms are provided. One of them is form P-6 statistics. It must be filled out by those legal entities that made any financial investments during the reporting period.

This form is intended to provide information to Rosstat about financial investments made by the organization. All those legal entities that made such investments during the reporting period and have an average number of employees of more than fifteen people are required to submit it. The following legal entities are exempt from submitting Form P-6:

All information in this report is entered for the company as a whole, without highlighting information on branches, if any.

Form P-6 “Information on financial investments” is submitted once a quarter. The information in it is reflected on an accrual basis for each reporting period. The report must be submitted to territorial office Rosstat until the twentieth day of the month following the reporting quarter.

Components of reporting

The attachment report includes three sections containing information about:

• money and financial investments;
• borrowed funds;
• reserves and capital.

The first two sections are completed for each reporting quarter. They contain a detailed breakdown of analytics regarding sources of income and investments, reflecting changes in cost indicators.

The third section of the P-6 statistics form is filled out only for the reporting period of six months. It reflects information about investments in the authorized capital with details by person.

Procedure for filling out the first section

The first section of the statistical form P-6 is filled out in the following order:

• In the 1st column, lines from 010 to 435 reflect financial investment for the beginning of the year.
• Columns 2 to 5 are intended to indicate changes in investments during the reporting period.
• In the 2nd column, lines 010 to 435 take into account the investments that the legal entity made during the reporting period, not taking into account the repayment of loans and securities.
• Column 3 specifies the return of granted loans and the sale of securities.
• Column 4 reflects changes in investments due to quoted or exchange rate revaluation.
• The 5th column is intended to account for changes in investments due to changes in assets that were not reflected in the previous columns.
• Column 6 indicates the amount of investment that was accumulated at the end of the year.
• Column 7 records the income that the legal entity received for its share in the authorized capital and for the use of securities.

Procedure for filling out the second section

The instructions for filling out the P-6 statistics form provide the following rules for filling out the second section:

• Line 500 should be equal to the sum of lines 510, 530, 540 and 600.
• The 1st column contains information about the size borrowed money for the beginning of the year.
• In the 2nd column, information about receiving borrowed money is written down.
• Column 3 is intended for information about the repayment of loan obligations.
• In the 4th column enter information about changes in obligations due to quotation and exchange rate differences.
• The 5th column contains data on other changes in obligations not reflected in the previous columns.

Procedure for filling out the third section

Filling out the third section of form P-6 is carried out in the following order:

• Line 700 reflects information about the company’s reserves and capital.
• Lines 710 to 800 are filled in only for the period from January to June of the reporting year.
• Line 710 indicates the amount of the authorized capital, which is reflected in the constituent documents. From this line, the share of participation of non-residents and residents is separated, lines 720 and 730, respectively.
• From line 730, the following information is highlighted:
  • on the participation of non-financial companies (line 740);
  • banks (line 750);
  • insurance companies and non-state pension funds (line 760);
  • other financial institutions(line 770);
  • state bodies controls (line 780);
  • the population and non-profit companies that provide services to the population (line 790).
• Line 800 indicates the cost of shares purchased from shareholders. It is deducted from the authorized capital.

Shares can be purchased either for cancellation or for subsequent resale.